Banca de DEFESA: VINICIUS PINHEIRO PARRACHO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : VINICIUS PINHEIRO PARRACHO
DATA : 24/04/2019
HORA: 18:30
LOCAL: Sala Taperapuan 1 - https://mconf.rnp.br/webconf/csc-1
TÍTULO:

THE INSERTION OF THE ENVIRONMENTAL VARIETY IN THE TAXATION OF PORTO SEGURO - BAHIA

PALAVRAS-CHAVES:

ecotaxes; environment; economic instruments; extrafiscality.

PÁGINAS: 113
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Direito
RESUMO:

Command-and-control instruments have not proved sufficient to contain the destruction
of the environment. Increased deforestation, water pollution, worsening air quality,
reduced biodiversity, rising global temperatures and environmental crimes such as the
dams breaking and oil spills are clear demonstrations that the current measures are
incipient. Aware of this, countries around the globe have been applying economic
instruments that conduct environmentally appropriate behavior in an attempt to
contribute to preservation. Among these possible instruments is environmental taxation,
through the use of the extra-fiscal character of taxes, causing polluters to be encouraged
to adopt more environmentally appropriate behavior in exchange for tax savings or, if
not, increase their taxation. This work brings the evolution of the institute of
environmental taxation from its origin in economic theories, the origin of the polluter-pays
principle and its unfolding, until draining into the fundamental right to the environment
ecologically balanced guaranteed in the Constitution. In the sequence it addresses the
difficulty of adopting environmental taxation in Brazil and, within this restrictive scenario,
what can be done to give green character and inserting the environmental variable in the
municipal tax of Porto Seguro, seeking, despite the limitations, behavior of citizens.
Lastly, as an appendix, it presents a model municipal bill that changes the Municipal Tax
Code, including the environmental variable in the tax logic of the municipality of Porto
Seguro, state of Bahia.

MEMBROS DA BANCA:
Interno - 1726142 - MAY WADDINGTON TELLES RIBEIRO
Externo à Instituição - PETER HERMANN MAY - UFRRJ
Presidente - 1556362 - ROBERTO MUHAJIR RAHNEMAY RABBANI